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1- Department of Accounting, College of Administration and Economics, Kufa University, Najaf, Iraq ,
2- Department of Accounting, College of Administration and Economics, Kufa University, Najaf, Iraq
Abstract:   (795 Views)
Background. Football clubs' strategic performance should be evaluated as an essential subject in strengthening competitive advantage rather than concentrating on the financial elements of a club's operations, as has traditionally been the case. Sports managers are now looking for strategic technologies that will assist them in obtaining precise and dependable information on how their teams are genuinely doing. This helps them improve customer satisfaction and strengthen their relationship, which leads to more money for football teams. Objectives: The goal of this study was to use the Balanced Score Card in Najaf Football Club to show financial and non-financial indicators in evaluating the club's long-term performance. Methods. An empirical quantitative research approach based on economic and non-financial data was applied in this case. The club's strategic success may be evaluated based on non-financial data and information to move away from the conventional assessment based solely on financial data and information. The Balanced Score Card, which Kaplan and Norton made, was used to look at how well we did. Results. Although the measures of customer perspective (16.55%), internal operations (43%), education, and growth (32.84%) for Najaf Football Club decreased, the measures of financial perspective rose (31.93%). But because the football business is unique, it needs to pay more attention to customers and internal processes (such as training and recruiting professional players) to reach a level of customer satisfaction that improves the rest of the balanced scorecard. Although the financial perspective measures increased in the study, other perspectives, such as customer service, internal operations, education, and growth, showed disappointing results. This highlights the sports managers' narrow concentration on the financial element alone rather than on improving the rest of the perspectives, which is one of the most important components in achieving success and being competitive. Conclusion. It is possible to conclude from the findings that the managers of Najaf Football Club should pay more attention to non-financial measures related to the customer and seek to achieve his satisfaction, with the need to increase the focus on internal operations such as increasing productive training hours while attracting experienced and efficient players as a result. It is essential for all club staff, including managers and players, to have the appropriate degree of education and development for the club to maintain a competitive edge over the long term.
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Type of Study: Original Article | Subject: Sport Management and its related branches
Received: 2022/05/7 | Accepted: 2022/06/23

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